Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 180.0022

180.0022 Appeal After Audit. The State Board of Equalization is charged with equalizing assessments among the counties, not resolving disputes involving assessments of individual properties. A taxpayer who seeks relief from an adverse assessment appeals board decision must follow the statutory procedures by paying the tax, filing a claim for refund, and thereafter, if necessary, filing a refund action. The remedies provided by statute afford an aggrieved taxpayer adequate due process. The Board's power under Government Code section 15606(h) is rarely invoked and is generally exercised only in instances where there is a clear violation of a constitutional or statutory property tax provision or administrative regulation, not in instances of statutory interpretation for which specific statutory procedures exist. C 3/17/1997.